Supplementary Provisions, Article 7, paragraph (2)
第二項
With regard to the income tax for 2016 and prior years relating to the foreign tax credit under Article 95 of the former Income Tax Act of a Resident who, in any year up to and including 2016, is to pay foreign income taxes prescribed in paragraph (1) of that Article, the provisions of that Article remain in force.
平成二十八年以前の各年において旧所得税法第九十五条第一項に規定する外国所得税を納付することとなる居住者の同条の規定による外国税額控除に係る平成二十八年分以前の所得税については、同条の規定は、なおその効力を有する。